GST Circular No. 23/2024: Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg.

GST Circular No 229/2024

The GST Council’s 53rd meeting resulted in important clarifications on GST rates and classifications. One key decision is that solar cookers using both solar energy and grid electricity will be taxed at a 12% GST rate under heading 8516. This addresses industry concerns and ensures consistency in tax application.

Furthermore, all types of sprinklers, including fire water sprinklers, will also attract a 12% GST rate. This clarification removes any ambiguity about their classification and tax rate, promoting uniformity. For past periods, issues are regularized on an “as is where is” basis, showing the Council’s commitment to resolving genuine doubts.

Additionally, parts of poultry-keeping machinery are classified under tariff item 8436 91 00 and will attract a 12% GST rate. This updated classification helps businesses understand the correct

tax rate. The Council applies the same regularization approach for past uncertainties, ensuring clarity and consistency in GST application.

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